DEPARTMENT OF REV. v. ANACONDA AMERICAN BRASS CO.


435 S.W.2d 65 (1968)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, et al., Appellants, v. ANACONDA AMERICAN BRASS COMPANY et al., Appellees.

Court of Appeals of Kentucky.

December 13, 1968.


Attorney(s) appearing for the Case

Cyril E. Shadowen, William S. Riley, Dept. of Revenue, Frankfort, Sam McCracken, Franklin, for appellants.

J. David Francis, Bowling Green, for appellees.


DAVIS, Commissioner.

At issue is whether the Kentucky Board of Tax Appeals has erroneously fixed the assessment for 1967 taxes of about 189 acres of land owned by appellee, Anaconda American Brass Company. The circuit court sustained the finding of the Board of Tax Appeals, fixing the assessment at $73,670. The Simpson County Tax Commissioner had assessed the property at $133,000 for 1967 taxes, and that assessment was affirmed by the Simpson County Board of Supervisors...

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